The Influence of Auditor Professionalism, Experience and Knowledge on Audit Quality and Religiosity as Moderating Variables

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH International Journal of Migration Health and Social Care Pub Date : 2023-04-25 DOI:10.58860/ijsh.v2i4.37
Nona Maulina, Syukriy Abdullah., Fifi Yusmita
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引用次数: 1

Abstract

Audit quality is very important in carrying out audit activities because good audit quality will produce reliable and honest results without any influence from related parties. Obtaining audit quality in government agencies is often constrained, due to lack of supervision, lack of human resources, professional experience, knowledge, and religiosity of auditors. This study aims to determine the positive influence of professionalism, experience, knowledge, and religiosity of auditors partially on audit quality at the Aceh Besar Inspectorate. This study used quantitative methods. The population in this study was all employees of the Aceh Besar Inspectorate. While the sample of this study was the auditors of the Aceh Besar Yogyakarta Inspectorate which amounted to 47 employees. The sampling technique is purposive sampling. This study used primary data by conducting a survey through the distribution of questionnaires. Respondents in this study amounted to 47 people. The results showed that professionalism of experience had a positive effect on audit quality in Aceh Besar, knowledge and religiosity did not affect audit quality. And professionalism of experience, knowledge and religiosity is not able to moderate the quality of audits. Based on the results of the study, it can be concluded that professionalism and experience have a positive influence on the quality of audits in Aceh Besar. Therefore, efforts are needed to improve the professionalism and experience of auditors in order to provide quality audit results.
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审计师职业精神、经验和知识对审计质量的影响及宗教信仰作为调节变量
审计质量在开展审计活动中是非常重要的,因为良好的审计质量会产生可靠和诚实的结果,不受任何相关方的影响。由于缺乏监督,缺乏人力资源,缺乏专业经验,知识和审计人员的宗教信仰,政府机构的审计质量往往受到制约。本研究旨在确定审计师的专业精神,经验,知识和宗教信仰的积极影响部分审计质量在亚齐省督察。本研究采用定量方法。本研究的研究对象均为亚齐州督察局的雇员。本研究的样本是亚齐省日惹省巡视局的审计员,共47名雇员。抽样技术是有目的的抽样。本研究通过发放问卷的方式进行调查,使用了原始数据。这项研究的调查对象达47人。结果表明,经验的专业性对亚齐省的审计质量有积极影响,知识和宗教信仰对审计质量没有影响。而经验的专业性、知识的专业性和宗教性并不能调节审计的质量。根据研究结果,可以得出结论,专业精神和经验对亚齐省的审计质量有积极影响。因此,需要努力提高审核员的专业水平和经验,以提供高质量的审计结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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